How To Get Your T.I.N

This post might be out of the ordinary but I guess as a CPA I have to explain some points why it is necessary for an individual or a entrepreneur to secure a T.I.N.(Tax Payer Identification Number).

One of our readers ask if he can open an online stock brokerage account without a T.I.N. and advice him to inquire if the T.I.N. can just follow. Unfortunately the online stock brokerage firm do require T.I.N.

What is T.I.N. anyways?

As the name says, it is our B.I.R.’s way of identifying a taxpayer. A person or juridical persons(these are “person” created via law like partnership and corporations) has to secure a T.I.N. in order for B.I.R. to properly assigned what taxes should you be paying based on the sources of your income.

The T.I.N. acts like an I.D. for all taxpayers. In the US the main Identifications use is the SSN(Social Security Number) and Driver’s License number. These two numbers will be needed in one’s day to day transactions since these are highly monitored number by US government agencies.

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Now in the Philippines nearest highly monitored number is T.I.N. because all employers are required to secure each of their new employees who does not have yet a T.I.N. So if you are employed or just got employed, you should have a T.I.N. number already. You might have filled up a B.I.R. form during your orientation process, that form is your T.I.N. application. Ask your Human Resources department if they haven’t given you your number. Once registered they usually give back a temporary T.I.N ID card. You can laminate this piece of paper and it will surely served as one of your I.D.

If there is no employer-employee relationship then the payment you received is considered as business income of which you are considered as a service contractor. In that case you have to sum up all your income for the year to determine if you are within the required limit for you to file an income tax return. And since you have exceeded the minimum you got to file income tax return and pay the appropriate tax. If the company you serviced have not deducted you withholding tax you will surely pay a higher tax.

This is assuming you are acting on your own and not under a third party service company servicing the company to whom you rendered your service.

They informed me that they will be withholding a certain percentage from the pay that I get. I work for a certain government agency. The acctg in charge mentioned the term “percentage tax” last friday. I forgot to ask further so I looked it up on google and there is a so called “tax withheld from government money payments – percentage tax” so I think that is what she was talking about. Since there is that “percentage tax” term, it made me confused as to whether the tax type that i should be paying is income tax.

Since you are as I see a service contractor to the government or any other business they will deduct a certain tax. Percentage tax s actually a business tax meaning you can deduct this to your income to determine how much income is considered taxable. One reason why your are being deducted Percentage tax is that you don’t qualify t be a VAT-registered person or business. I have here a link from BIR to help you more on Percentage tax http://www.bir.gov.ph/taxinfo/tax_percnt.htm go to this link and read to learn more. Also percentage tax varies depending on what service or goods you delivered.

oh by the way 🙂 since you are already working with the government ask them all you need to know like how to file, what form, when etc. surely they will help you out on that.

kary

July 21, 2013 at 3:15 pm

Thanks again for your response sir. 🙂

Let me correct a part of my previous comment… “Since there is that “percentage tax” term, it made me confused as to whether I should be filing for an income tax return or a percentage tax return”. Im actually a professional, so will my service be classified under “exercise of profession” (which calls for the filing of an income tax return rather than a percentage tax return)?

I’m actually planning on asking them more about this tomorrow, but I decided to gather more information from other sources so that I can double check. 🙂 Thank you so much for taking some time in answering my queries. 🙂

Hi there. I have three questions. 1. who is responsible of processing your ITR if you are employed by a private company? you or the company? 2. if you dont have Tin no. yet is it ok if the company keep deducting tax from your salary even you dont have tin no yet?3. if they are allowed to do that where does the money go??since we dont have record in BIR???thank you so much!

I remember getting my TIN card when I was already in my third job. I made a request together with my co-worker and after a few weeks I guess it so happens that our office needs to renew something with the BIR so my senior tag me along to teach me what to do in BIR and since we were there we ask if we do have our paper TIN ID. We were lucky it was already available. Mind you it is not laminated back then so we did laminate our cards. I hope BIR does a better job with TIN id now a days.

If it is a simple sole proprietorship you can use your current TIN but if you organize your business as partnership or corporation you will net a new TIN for those business since under the law partnership or corporation is a separate entity from yourself. I am not quite sure on the part if you employ staff or people though, let me check that as well.

Jac you might want to read this post by tomtax, some informative stuff about TIN specially if you a professional wanting to establish a practice. I guess your personal/employee TIN needs to be reclassified as mixed income TIN only thus still the same TIN number only a different category due to your new source of income.

Hi sir! This is a very informative post. I’m currently registering for my TIN number. Since I am considered as an Individual consultant and was employed by a company where in they have no employer-employee relationship, I find it hard to get my TIN number. Any feedback or idea on what’s the best thing to do? BIR is asking way too many unrelated requirements from me.

P.S. I am a project based employee and this is my first job, unluckily, I already signed the contract and there’s no turning back. If only I knew getting my own TIN is so difficult….

You mentioned that you have not applied for a TIN yet and you have never been employed as well. Since your work with this company is not an employee-employer it is correct that you are classified as a consultant and thus a contractor. Now are you working by yourself or you have some staff? If you are working on your own you better register as a self-employed professional. Now the problem with BIR is that they will view or categories you as a business. That is why you have to comply with the requirements of BIR in regards to registering business by practicing a profession(you need like your estimated earnings in order for them to determine if you will be paying VAT or percentage tax and other taxes). Clarify with whomever you talk at the RDO(Revenue District Office) that you are applying for first time for your TIN and that you will be a self-employed/professional.

From there I guess it is all that, you have to provide what they ask you to provide as proof.

I am new to this tax thing.. I am a part time proofreader/editor in a Japanese company for a year now and we always renew our contract every month so we are not deducted of any tax, GSIS, SSS nor Philhealth.. but I would like to have my own TIN and pay my own tax but really I want to know how to get my own TIN and what category will I be in order for me to pay my own tax… oohh soo soo confused! My monthly salary depends on how much work we do… the more we edit the more money we get.. please I need help!

Since there is no employee-employer relationship I think you can best described yourself as contractor. I am wondering though how come the Japanese company is not asking any form of receipt or if it is a contract/agreement are they asking invoice or any form of billing from you. Such documents will be their proof of such purchase of service. Now what I can suggest is for you to consult an CPA or go directly to the BIR. You will register as a business since you are in nature a professional working as a contractor.

The bad thing about this is that the BIR will find out that you have not been correctly filling your income and appropriate tax because you are not registered. You might end up paying fees for non-filing and even interest on unpaid taxes. So better a CPA(a CPA friend could be of help). Better straighten it now while you have just received a year of income. The earlier the smaller late fees and penalties.

this is helpful! thanks Louis 🙂 My officemate told me the same thing.. actually we don’t even have a payslip! I even forgot to record all my monthly salary huhu what kind of citizen am I?! Well I just got a talk with our HR Head after work and she said that she will get me a TIN number (she gave me a form then will submit it the next day) but IDK how can we file my ITR after that AND HOW CAN I GET THROUGH THE LONG PROCESS OF IT! especially on what I have just learned huhu

I think this is the form for Registration (click this link ftp://ftp.bir.gov.ph/webadmin1/pdf/20361901pg1.pdf) not sure though if this is already updated. If your HR will get you a TIN make sure it is not for employee, remember you don’t have an employee-employer relationship. You should register as a professional if you are practicing a profession or register as a sole proprietor as a contractor. Next week is the deadline and it will be a tedious and there will be lots of leg work but yup better do it now while it is still a year… you know how BIR puts interst and late fees sometimes those are even bigger than the original tax that you should be paying lolz. Good luck!

HI sir!
I was an OFW currently based on KSA, I apply for one stockbroker in the Philippines to invest in the stock market, but they required to have a TIN no. because according to them as last April 28, 2014 BIR publicized to have a TIN no as requirement when applying to invest.
As I visit BIR website and even if I was here in abroad, does online application for having a TIN no. applicable to me and what type of taxpayers do I use, or do I need to submit form 1902 personally in BIR office in Philippines.?
i just really wanted to start investing in the stock market.

I am not quite sure with BIR’s eREG online facility. I did check it but it shows it is for self-employed only meaning either you are a sole proprietorship business owner, a practicing professional like doctors running their own clinic, or a online marketer/contractor. May question is since you are working in KSA did you go through a agency? If so better ask them if they have applied you for your TIN. Also I would like to know if before working abroad did you got employed in the Philippines? If so you might already have a TIN. Be careful in securing a second TIN because that is a criminal offense. The best way to get yourself a TIN if your agency or if you didn’t get one from your former Philippine employer is to ask the consul there in KSA. They must help you with that since you are an OFW doing a great sacrifice for the Philippines.

Thank you very much ee for answering Jonathan’s question. Yes our BIR indeed is making efforts to better serve the Filipino people. I hope they truly make the effort to really collect the right taxes so that the burden of other taxes that our Congress might pass into law will not add to the taxes the common Pinoy like you guys have to pay becuase BIR short collected due to large taxpayers who don’t pay their tax correctly.

@ee, kindly email me burngutierrezblog@gmail.com and give your testimonial kung paano ka nakakuha ng TIN. I’m gathering OFW’s who were able to secure their TIN while abroad to help others get their own as well. Thanks.

Yes of course you can get a TIN. But you got to know what type of TIN you will be getting. I am not quite sure but better ask the personnel in BIR when you apply. The thing is your employer is a retired person and I am thinking you will be the only employee he/she will have in that case he/she does not need to withhold from your salary thus you need a self-employed type of TIN. So better inquire in BIR.

Mr. Louis please help me! I was hired by a company as a sales executive but I think technically as an insurance agent – pinaganda lang nila tawag..it is my first time to get TIN so I tried to get it online. (stupid me!) after that a confirmation email was sent to me with my TIN and next steps to do – to visit the RDO I’m registered in and pay the registration fee to their accredited bank.. The thing is I’m not really sure if I’m still going to push through with my application with this company. So here’s my questions: 1. What will happen to the TIN I was issued with if I didn’t continue my employment? 2. What will happen if I decide not to pay the 500 PHP registration fee? and annual un di ba? Do I still need to pay it even though I decided not to be an insurance agent? 3. How will I edit my record in BIR if for example I decided to be a normal employee earning purely compensation income? PLEASE HELP ME! THANKS 🙂

Just to clarify. You have no TIN even before your possible employment/insurance agent. Go ahead to the RDO and tell them to change your status as a regular employee TIN so that you wont pay the 500 registration fee(that is for businesses). If you are watching the news, Zoren Legaspi is now being run after by the BIR due to the alleged multiple TIN which is illegal and punishable by law. Get a TIN(your type being an employee) so that when you get a job you already have a TIN(you just now need to change RDO). The TIN assigned to you is permanent but you can still change its type from employee to business or even both.

So the best way for now I guess is to go to your RDO and ask them to correct your type.Tell them you made a mistake in the online application.

That was a really a fast reply Mr. Louis! Another question.. what form do I need to fill up for changing the status of my TIN that I stupidly got online? Is it the form 1902? And can I change it immediately even if I don’t have an official employer yet? The thing that really confused me yesterday was the thing the RDO staff told me – he told me that whether I continue to be an insurance agent or to be a regular employee, I have to pay the 500 php registration fee. Good thing I saw your site.

Well you have to go to BIR. That I guess is the only way. Probably you will pay something(fine or administrative things etc.) try to look into it first before going there. Try to find a valid excuse for it if you have one, if not then you can’t do anything. Answer whatever fines you will get.

That is why we need to modernize and upgrade our government’s system and the way they handle things to avoid this things. Many people keep on syaing that computerizing and systematizing the government would lead to mass fraud by those who has the means and those who wanted to sabotage but actually a lot are just afraid because their “under the table” things will be detected faster.

Hi, I just want to ask if we can get a TIN without job yet nor business? Because my boyfriend was not given by his previous employer nor applied for it (we thought so). He worked there for almost 2 years and already passed the forms 4 to 5 times already. Our HR Personnel told us to submit the form again and we waited that loooong for no result. We attempted to do it ourselves at BIR but they told us that he doesn’t have TIN yet and needed to talk to our HR about it. Omygod! Again and again? Until we resigned and nothing happened. I would appreciate your response. Thanks!

Get the BIR form 1902 you submitted to your HR and bring that yourself to your employer’s RDO. Your HR just have to fill in some of their info and usually they are the one who should submit it but if they hadn’t ask it back and go file it yourself. If he has been working for two years under what name/TIN does the tax withheld go to?

Hello, sir, I’m glad to have run into your website. I hope you can help me. I’m actually asking questions for other people, as well as myself.

a.) Is it okay to get a TIN even if you’re unemployed? A friend of mine doesn’t have a TIN (he’s worked as an errand boy for a carinderia, but he has no TIN), and he wants to get one bec. he’s planning on getting a job. He’s sent job applications, although no interviews yet, but he’s staying positive. Can he get a TIN so he can have that requirement already in the event that a company does hire him?

b.) More than one TIN is illegal, right? Another friend of mine worked at a company nine years ago, but only for a couple of months. She was an ordinary employee, but as she wasn’t able to pass their training period, she was let go. During her time there, she says she’s filled in the application forms for the HR. In fact, she’d received her SSS number because of that company, but she wasn’t sure if she has a TIN already. She’s been a housewife for the past nine years, so she hasn’t worked as an employee, and didn’t bother to check on her TIN. Her question is how can she find out if she already has a TIN, because she’s starting a sari-sari store, and if she has an employee TIN, she’d like to update/change its type?

c.) My final question is for myself, sir. I’ve worked part-time for different companies (mostly fast food joints) for several years now. Even though I’m only a part-timer, and my wages were always below minimum, my employers have asked me to fill in BIR and SSS application forms. Now that I’ve graduated, I’m ready to move on to a full-time job, and I’d like a TIN of my own for that. I don’t think that I have one yet; none of my former employers gave me one. I want to get a TIN online, but I’m unsure because of all those applications I’ve filled in before. What if I already have a TIN, but I just wasn’t informed? If it helps, I only ever received cash payment from my jobs before, so I didn’t receive any payslips or similar information sheets that can show me if I have a TIN. Should I proceed with my online application for TIN?

I’m sorry to bother you with so many questions. I’d really appreciate any help and advice you can give my friends and I in this matter, sir. We’ve searched the net for answers before, and so far, your site has been the most informative. Thank you in advance for any help you send our way, and so sorry again for the bother!

You are always welcome to ask question. I am not a tax expert but I hope I can shed a light to your queries.

1. A Filipino needs a TIN(Taxpayer Identification Number) for all transaction that might lead you to pay tax. I am not sure myself if we could get a TIN even without a source of income. According to the BIR website(http://www.bir.gov.ph/reginfo/regtin.htm) TIN are issued to new employees after accomplishing BIR form 1902 and the employer will process the same. I will research further on this.

2. If your friend remembers which RDO she was enrolled to for the TIN, she can check it with that RDO.

3. If you have filled forms before ask your former employer if you were indeed process a TIN. If the employer don’t know also, ask them where they have enrolled you that is your the RDO of the company you work before. When you know that already go to that RDO and inquire. If you were deducted tax and if upon checking with the RDO they never remitted any tax withheld they are in big trouble. So your former employer should be able to provide you that information.

Again I am not a tax expert. I will research more about your questions. FOr our other readers who might have more idea kindly share your thoughts as well.

Thank you so much for your quick and helpful advice, sir! We’ll go to the concerned RDOs. One more question, though, that friend of mine who’s looking for a job is wondering if he can get a TIN under EO 98, since he’s not employed yet anyway. But he’s now thinking of getting a passport because a relative of his has promised to help him land a job abroad, but he must first secure a passport. Can he get a TIN under EO 98? Again, thanks for the quick reply! You’ve been very helpful, sir.

Hmmm I don’t think getting a passport requires your TIN but it’s a good argument though. Again I need to research if such is possible. Under EO 98 it requires that you should have a transaction with the government like applying for business permits, applying for your professional license, etc. When you get employed you become obliged to pay tax which is a transaction with the government. But again let me check on this.

I just wanted to say thank you for your helpful advice. Both my friend and I have gone to our respective RDO’s and they were able to tell us that we already have TINs, so that’s one problem solved. My other friend is still looking into EO 98, as well. Thank you!

Hello! I just want to ask something about this new TIN issuance system the BIR has. I just started working for a company (part-time) and is in need of a TIN for a bank application and for the job itself. The company I am working for wants me to apply for the TIN myself and I am not sure if I can do that. This is my first job and I have yet to get used to things related to work and paying taxes. According to BIR’s eREG page, I can get my TIN from my employer but, like what I have said above, my employer asks me to get the TIN myself. I ain’t sure if I can get it myself as an individual.

this is odd. Yes you can get your TIN on your own but as an employee and if it is your first time, your employer should be the one to process it so that they could inform their RDO that they have additional employee. I will have to look and research about this as well. Based on the procedures listed in BIR’s website ( check it here http://www.bir.gov.ph/reginfo/regtin.htm) you as an employee have to fill up form 1902 and submit to your employer together with the required valid IDs. Or it could be that you fill up the form gove it to your employer to fill up the section they need to fill up and you submit it to the RDO where you are supposed to work.

Good Morning Sir! I was employed last June 2013 under an agency on a contractual basis. It was my first job. This March 2014 i quit my job (AWOL for some reasons)… so practically i was a terminated employee. Although I was issued a TIN by the HR. I have no idea if i paid my taxes during the period of 9 months. I might get employed this july so my dilemma is will my account be as well terminated since i have no work for 3 months? What will happn to my TIN? Hope you can give advice. Please help..

First upir TIN will be your TIN forever(unless you deliberately change your name and identity 🙂 just kidding). DId your employer withheld you tax? Check your payslip and still ask for your Form 2316. Those are your proof that your former employer remitted the tax they withheld from your pay.

Hi sir in relation to the previous question, what if your previous employer won’t give your 2316 and there is no possible way for you to clear up things. Is it okay if you’ll just use 2305 instead and just update your employer? Thank you!

All employers now are obligated to give 2316 or else they might be fined. As I remember if an employer fails to give to employee the annual 2316 which is usually on or before January 31st for last year. Also if you ended your employee – employer relationship within the year the employer should provide 2316 when requested by employee as part of all the exit clearances of the employee(this is what I know so far 🙂 ). SO if for reason your previous employer didn’t give you after asking for a copy you could file a complaint to BIR but of course this will take time so in some cases what others do is ask their new employer to just update. But make sure you did your best to secure this 2316 from your previous employer and that you keep your copy because in the end you will be needing this. If it was your fault that you lost your copy please be humble enough to ask a copy form your previous employer unless you were AWOL or other issues.

I just got hired for my first job and I’m currently in the process of completing my pre employment requirements including the TIN. I’m a bit confused though, I got the same problem as Mr. Joseph. The HR told me that I could get my TIN at the BIR Office. But when I visited the BIR website, it was indicated the could a TIN from my employer. That’s why I’m not quite sure what to do.

In addition, does the BIR eReg system accept newly hired employees? Because the only category I found there is for Self-employed and single proprietor. I’m actually avoiding the hassle in going to the RDO.

Hi Sir, it’s me again, CJ.. I asked you about my situation 2 months ago about my tin that I stupidly got online.. turns out that it is only for professionals/business owners.. I am just a regular employee. Now as you suggested, I went back to my Rdo again and asked them to change the type of TIN that I got,,so that I wouldn’t pay the 500php registration fee anymore (which is for professionals and business owners only). But they told me that for them to change my TIN type, (from professional to a regular employee type of TIN), I STILL NEED to pay the 500php registration fee no matter what. It is like a ‘fee’ for them to change my TIN type.

Is it really like that? It is really a hassle to me because I haven’t even started earning yet and then I still have to pay the 500php? Please can you enlighten me about this? The thing that I don’t understand is why would I STILL NEED TO PAY the 500php registration fee when all I ask is for them to change my TIN type? Is this the price of my stupidity?

Hi sir, its me again. So the bir staff told me that I still need to pay the 500php registration fee before they can change my Tin Type. It is like a PENALTY because I registered incorrectly – which was an honest mistake!

I was thinking sir, if I cancel my current TIN, and then get a new one again, this time as a Regular Employee, do you think I can avoid paying the 500php? I REALLY don’t want to pay it. Please I need your professional advice. Thank you.

Again I am not an expert on this matters. You know our government whatever you file there are fees since effectively you filed for that TIN I guess they will insist you to pay for it. Again I am not a tax expert and also on how to deal with BIR on transactions like this.

I was hired 4 years ago for a month. Just a month. Then I didn’t finished my contract (in short, early endo) So i didn’t put it in my Work experience. now that I’m about to start a real job, im scared that this will be an issue. Can i just get a new TIN number and cancel the old one? And how much it’ll cost me? THANK YOU SO MUCH. Please respond. 🙂

It is always good to start right so better tell your new employer that you might have a TIN number. As for your one month job in the past you can just tell them that it was a short job that is why you didn’t include it as part of your work experience. That way things are clear. I supposed they will asked you to check with the RDO of that former employer if indeed your application was process. If it was so then you already have a TIN and there should be no cost just by inquiring. If that is the case you need not apply for another TIN or else magagaya ka sa kaso nung isnag artista lolz.

Don’t be shy or be afraid, if that is the situation wala kang magagawa. You have to come clean with your employer para in the future wla ng aberya di ba 😉

First make sure that you don’t have a TIN specially if you were employed before in the Philippines. If you really never have the chance to get it before try to ask the embassy where you are working, I believe that is the best way to know how can you get your TIN. Because if you get it online I believe it will be a self-employed and you will pay the yearly registration fee. You can get a TIN for the purpose of dealing or transacting with the government and I believe not pay the registration fee. Let me ask this to some tax experts or better yet if anyone have done so please share your experience.

hello, i’ve worked as a front desk officer in a hotel for 8 months but they did not process a TIN for all the employees. So i have no idea what I should do. Should I apply as a self-employed/professional? also i’m from bulacan but the nearest RDO for me are the ones in Quezon City, can I just go to QC instead of the one in bulacan?

Hmmm they never processed your TIN? Even the employees who got employed the first time? If you are a new employee its your first employer who usually get the TIN. 8 months is long already and they never got you your TIN, how did they remit the tax they deduct from your pay?

For your second question. I believe you better clear this up? Look up for the RDO of your job in the hotel and inquire if indeed you were never processed for your TIN. Then if they really did not you can get a TIN at the RDO of your current employment if not employed ask the staff at RDO what is your best choice since you are not employed and not in business(You can get a TIN for the purpose of paying the government or any transaction with the government. If you apply for a TIN as self-employed you will be paying the yearly registration fee even if you have no income because you as views as a business). Technically as I remember you should get your TIN where your business is or where you practice your profession so if you are in Quezon City and you do business in QC get your TIN in QC.

Hope this helps, again I am not a tax expert and the above are just what I know. Seek further help from tax experts.

Of course you can get your TIN even unemployed specially when you are transacting with the government like paying real property tax, etc.. But looking at your situation may I ask if the agency is your first job or is the agency is some kind of a you being an agent and not an employee? Because if you fall on the first type meaning you are employed by the agency to work for one of their clients then the agency is your employer and they should be the one processing such requirements if this is your first job. Now if you have a previous job then you must already have those and all you need is to update it and submit it to your new employer. On the second type you could be an agent only just like real estate agents who earn by commission. In this type the relationship is like a business to another business, that is you are not their employee but offering your services as an agent thus you need to have a self-employed TIN(just like that of professionals) or if you alrady have an employee TIN you need to update that TIN to be for a self-employed(business owner).

If you were employed before you must have these already and all you need is to update them. Just a reminder I am not a tax expert and my suggestion are just what I know in regards to the subject. I hope this helps you and to your new job/business. 😉

hello sir, im currently working on my job for the past 2 months and already passed the BIR forms in our HR dept. Right now, im applying for a part time job as an insurance agent and they are asking me for a tin so i went to nearest rdo to check and they told me i still don’t have it. Can i apply for a tin under E.O. 98? because i needed it asap. thank you!

I am not quite sure about your situation. Is the job of two months your first job? If so you will get an employee TIN. But since you are now doing sideline as an agent you need to update your TIN to be both employee and self-employed/business. Ask your HR where did they file your employee TIN application and go to that RDO and update that application to be both for employee and self-employed/business.

The BIR personnel should be able to assist you with that.

Hope this answers your question anna.(again I am not a tax expert just sharing what I know about this topic)

Hello, I used to work in a company with no employer-employee relationship. So I was given with a BIR Form 1901 and been using BIR Form 2307. Now I finally landed a job in a private bank this month. They gave me BIR Forms 1905 and 2305. I have no problems in securing these forms. My biggest prolem now is my former employer doesn’t issue a BIR Form 2316. To make it worse, it is one of the major pre-employment requirements with my new employer. I want to know the best thing to do to sufice this requirement.

First things first is I would like to know if your employer knows what kind of relationship you had with the former source of income you have. Since they gave you form 1905 and 2305 then I assume they are aware that you were not an employee before thus you wont have any form 2316. You should provide them form 2307 instead.

They are correct in providing you form 1905 which is a way to update your TIN and your RDO; and 2305 to change you from self-employed to employed status. Since you are not an employee from your last job but rather a contractor the correct form to show the tax withheld from you is form 2305. Bring your forms 2305 and talk to your HR. If they insist tell them to ask the accountant of the company.

Again I am clarifying that I am not a tax expert and my answer to your queries are so far what I know. If you need further clarification seek the help of a tax expert which might be a Certified Public Accountant who is a tax expert or a accredited Tax Agent of the BIR or better yet a true tax expert like our very own BIR commissioner Kim Henares.

Good day sir. I just wanted to ask if I should get my TIN number asap? Or I will wait for the company to get it? I asked one of the people in my dad’s office so he can help me out with the requirements for my 1st job, he said the TIN will be given by the company that I will work to. I’m confused since I was told by the employer that it was a requirement.

I this is your first then it is supposed to be the responsibility of your first employer to process your application for your TIN. Now if your employer’s HR department are too lazy to do that then talk to them and ask them to fill up their part on the form 1902 and since they are lazy ask the employer’s RDO and you can go ahead and submit it yourself. But as per BIR procedures your part as the employee is to fill up the form and submit the requirements( see link http://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html#individuals).

Again this is applicable for first time employee meaning you never got employed before and has never been issued a TIN. If you were able to secure a TIN number from other purpose like if you have transaction with the government and a TIN was secured for that then it is just a matter of updating that TIN to be updated to an employee TIN.

I am not a tax expert so if you have further questions or have certain areas unclear please do seek the advice of a tax expert.(Kim Henares is 😉 )

I just want to ask Self-Employed Professional (Nurse) the status of my TIN and I want close/change the status to employee. I’m working in a agency rending my services as a nurse. My question is how do I process and what are the requirements to change the status of my TIN to employee? I’m planning to work in a company as a regular employee not a professional (nurse) no more.

Ask your new employer they usually know what to do about it, most likely they will ask you to fill up form 2305. If you are from a different RDO you need to update to your new RDO as well through form 1905. Let them know that your TIN was originally Self-Employed TIN. If they don’t know what to do just fill up the forms and make sure you have your old COR(since you said you filed for self-employed TIN before) for 1905 go to your previous RDO have stamped receive for your change of RDO to your new employers RDO. Since your already there better inquire how will you change your TIN from Self-Employed to Employee.

(again I am not a tax expert and my advice and opinions are base on what I just know. Seek the help of a tax agent, CPA with broader knowledge on tax matters or a lawyer who has broader knowledge in handling tax matters)

So I passed the initial interview for an online teaching company, and they are asking for my TIN to continue the hiring process. I don’t have a TIN. They said that I am not considered as an employer, so therefore they cannot give me papers or anything like that. But they will be deducting 10% from me every cut off. I just need a TIN number. What should I do? Thank you!

So they want to hire you as a contractor. If you don’t have a TIN yet this means you never employed before. You got to go to BIR and file a TIN application as a self-employed individual. With this you will be ask to pay a fee for the registration and I think you have to have a some seminars to attend and some other things to do because you are views as a business. Go to where your residence or place of business’s RDO(try googling which RDO should you be first before going).

Check first with BIR maybe if you were an OFW your former agency or employer that sent you abroad might hva egotten you a TIN. If not the next question is why do you need a TIN number right now? If you have stock investment then you need to apply for the purpose of transacting with the government. Maybe your paying real property taxe, stock transaction tax, etc. which needs a TIN.

Hi! I’m a fresh graduate and I applied for a home-based job. It’s more like a part time job for me and the company withholds 10% the salary for tax. Before I get accepted, they need my TIN. Unfortunately, I don’t have one yet.

I will also be applying for a regular job (office job) so I will need my TIN as well. I am still unemployed but perhaps after a few months, I will finally get a regular job. I can’t start my part time job without a TIN. They told me I need to get one first.

Basically you are running your own business thus you need to apply for a TIN as self-employed.Also since you intend to get a regular job make sure to also register as an employee thus you are getting two type of income earner under one TIN. Form 1901 is the right form to use. If you are getting the job better register where the RDO of that employer so that you dont have to transfer your RDO when you do get employed to that employer.

Hello sir Louis, So here’s the story I applied in some company and lasted only for two months and this company let me fill out a 1902 form. And then in our payslip there is always a deduction for my tax. Now, I already have a new job and they need my tin, so I went to the BIR RDO twice that was assigned to our company to get my tin and surprisingly No Record Found about my taxes and I still don’t have a tin. Then what happened to the deductions in the payslip but I don’t mind it anyway. I just want to know why is that after I applied for my tin online (https://ereg.bir.gov.ph/ereg/welcome.do) it stated that “you have a similar record in the BIR which means that you may already have been previously registered” when I went to the BIR their was no data. I don’t want to have two tins since it against our law. Hope you could help me on what should I do. Thanks ahead.

The best way I think is that you go back to your first employer(where you work for two months only) and request for a form 2316 at the same time if they have filed the 1902 form asks a copy with the BIR stamp received so that if that employer cant give you your TIN you can present this to the BIR where they filed it to get that TIN. Your previous employer should have a record of your TIN because that is the reference they need when filing to BIR for your taxes. if they dont have your TIN then bring the stamp copy of the 1902 to their RDO and inquire from there for your TIN. From there also you can file for a transfer to the RDO of your new employer using form 1905. Give both form 2316 from previous employer and the stamp received form 1905 to your new employer.

Hello Mr. Louis. Thank you for your quick response I appreciate it so much but I forgot to tell you that I made an awol on my first job so I don’t think I could go back their and ask for that information.

Yes, I know and I already went their and no data has found and then I asked them can I get a new one then they just said YES. But I became worried after I read the reply after I tried to apply it online. “you have a similar record in the BIR which means that you may already have been previously registered”. So why is it like that?

That I dont know. Well here is what I can advise. Go on again in the online application an make sure you use the same RDO as your previous employer. If it warns you again printscreen it and go to the RDO of your previous employer and show it to them. If they check it and there is none then apply. Take note of the name of the person who process your application and in case you have indeed already a TIN you can tell BIR that this person did check it and said you have none yet when you applied. Better yet ask the person processing your TIN application to print name, sign and date your application and have a copy of the application.

Better call first to make sure they accommodate such and if there are requirements needed. I am not usre also if you have to get it from where you applied for your TIN first or to the new RDO. I believe new TIN cards now has a fee. Or better yet why not get the unified ID.

Hi Sir Louis, can I apply under EO98 for the reason that I want to open a mutual fund account (because I’m still unemployed)? If the answer is Yes, my follow up question is: what if I get employed, what forms do I need to fill out to change my occupation status? Thank you!

I think most brokers now require a TIN specially if you are paying tax. So yes you can apply for a TIN under EO98. If you get employed you just need to update your type to employee and if your employer’s RDo is different from your RDO you need to file a change in Home RDO which I believe si form 1905 or 1902 ata.

Good Day Sir. I was a former employee of a semiconductor company for a 5 month contract and has my TIN applied by them. So a WTAX together with SSS, Medicare & PAG-IBIG have been deducted from my salary (every 15th and end of the month). But that was over 6 yrs ago and haven’t been an employee again since then. My question is…can I still use my TIN applied by the company? How can I change it from employee to non-employee? And I was registered then as single. How can I change my tax reg status to married? Thank you.

For your questions:
1. Your TIN 6 years ago is still your TIN forever except if you die and you have an estate which needs a new TIN.
2. Change from employee to non non-emplpoyee(self-employed/consultant/professional/sole proprietor business) then you have to file form 1905 and indicate the changes
3. From single to married then do the same in the from 1905 and provide the necessary documents that goes with it as proof.

I hope I have answered all your questions. Again I am not a tax expert. Should you need detailed and wider range of help with your tax liabilities and issues please seek the help of a CPA that has a wider experience in handling tax issues or a Lawyer.

But the best way for you to know is asks the NGO to provide the details that you need. Tanong mo kung sa bayad sayo dahil sa service mo ilan ung iwiwithhled nila? Kasi if the NGO treats you as a consultant may 10-15% withholding tax and that means you will file your TIN application as self-employed.

I am also intrigue kasi if there is no employee – employer relationship they are correct that they don’t process your TIN application but if they require you a TIN then you are providing a service as a contractor or consultant then … hindi sya ro-bono work kasi if its pro-bono din there is no need for a TIN. SO I am inclining towards you being a consultant. If that si the case para kang magpafioe as a aself-employed taxpayer at magbabayad ka ng registration fee the 500 pesos at iban pang documentary requirements.

Hi sir, my previous employer was the one who processed may TIN. Now I’m working for other company na and I don’t know my TIN? Can I get it in BIR main or should I go to RDO they filed it pa? When I ask for it to my previous accountant (of my franchisee), she said she doesn’t have a copy of my TIN na po. I need it badly. Thanks

Same as others we were hired as consultants in a government office project stating no employee-employer relationship. A BIR officer had a seminar with some other staff and accounting officers regarding filing of taxes which all of us will be considered as consultants with 10% tax plus percentage tax na 3% na babayaran sa bank through 2551M. Our accounting office every payroll deducts our salart with 10% tax na dinadagdag narin yung 3% para daw di na kami punta sa bank to file 2551M. Basta isama daw sa affidavit declaration of percentage tax na inaallow na namin na ikaltas narin ang 3% tax. The Bir officer also told us na affidavit will do kahit di na kami mag issue ng receipt sa accounting? Is that true? When i went to bir we still have to have our own receipt and issue it to accounting every payroll. If in case na mag issie kami receipt gross ba ang ilalagay namin dun kahit binabawasan na kami ng 10% at 3%? Thanks in advance gusto ko sana malinawan about this processes sa bir 🙂

Hi Sir Louis! I’m really glad I found you here. I’m in need of enlightenment regarding TIN. I hope you could help me.

I’m a part-time employee (just started this December 2014 and still haven’t received any income as of this writing), and the company I’m working for required me to get my own TIN number. So I did. Since there’s no employee-employer relationship, I applied for TIN number in my local RDO. The BIR staff filed me under professional. The process required me to pay 500 Pesos as registration fee. So I did. However, upon receiving my Certificate of Registration, the BIR staff told me to pay additional 1500 Pesos for the Official Receipts which equals to 10 booklets and a Columnar Book. Now that bothered me. Where would I use such? The BIR staff told me to accomplish the acquisition of O.R. and Columnar Book within 30 days from registration date. But of course, I wouldn’t shell-out 1500 that easy. Baka kasi ginagatasan lang nila ako ng pera because they’re aware that I’m just a newbie.

I’m only a part-time employee. My salary depends on how many work I accomplish. The company I work for will deduct 10% tax with every pay I get. In addition to 10% tax from income, the BIR staff told me that I have to pay myself a monthly percentage tax, which should be made every 20th day of the following month. I’m worried that what’s gonna be left of my salary will be considered measly with all these taxes.

To cut it short sir, I have two questions:

>Is the 1500 pesos for Official Receipts (10 booklets) and columnar book really required (and legal)?

>Am I really subject to monthly percentage tax? If so, am I required to pay percentage tax this Feb 20 even though I haven’t received any salary yet?

1. Are you subject to Percentage tax? YES it is 3% of Gross receipt so if you did not receive income payments you have nothing to pay. BUt I think as part of you being a self-employed/professional/business owner you need to file the reqiired form indicating that there was no income reciept for the month/quater(2551M/2551Q) (caveat this is as far as I know. I will research about it as well).

2. About the columnar the OR ask if you can buy your own books and receipt. Usually Books of accounst(which is what your columnar book are for) are stamp every Jan. As for the OR. you can find a printer to print your OR you just need to apply for an ATP. Maybe that is their bundle price 🙂 1500 for the receipts and columnar book. YOu will be needing these since you need to issue receipt when you get paid and you need to record these transactions in your Books of accounts(again the columnar book). Ask around first if it would be cheaper for you to have your own receipt printed and your own columnar book and have it stamp by BIR(not sure if there is a fee though and if there is a penalty for late registration since it is already February).

Will check out BIR website and other guidelines on this.

It so good to know that lots of PInoys are now into self-employed and are getting aware of what should be done. I hope Kim Henares will look into cleaning up her department of kutong staff and also run free education about taxes for newbies like us 🙂

Hi again sir! Thank you for your response. It sure did help a lot. 🙂 Follow-up question though.

Would you know how many Columnar Books I’d be needing? I did some reading and discovered there are types of Book of Accounts (cash receipt journal, sales journal, purchase journal, general ledger, general journal, etc). Does it all apply to me? And should I use one columnar book for every type?

As for the OR, the BIR staff told me it equals to 10 booklets. Is he being true? 10 booklets sounds a lot. And for shame if they’re trying to fool me. Printing my own seems more practical. Where should I get the file in order for me to print?

And I agree with you sir. The BIR tends to make the people’s lives miserable, what with their tedious processes. And I hope they don’t take advantage (or better stop taking advantage) of people like me, like us, who are in a limbo when it comes to application procedures.

And to everyone, just a heads up. Columnar Book from officewarehouse only costs 23.25 pesos. Time to wonder where the 1500 pesos came from, even if considered to be a bundle price (w/ OR). It doesn’t make sense.

On your first question I will answer you as an accountant. For simple bookkeeping a ledger and a journal should suffice but if you have complex transactions having the other would help. Now a days Computerized accounting software could be of great but you know BIR there are so many things to do just to get approved to use a simple computerized accounting software.

ON your second question regards OR, in the Philippines you just can’t print an OR, it should be pre-numbered and the printer should be accredited by the BIR that is why we have the ATP(Authority to Print).

That is why I have to check back with the BIR website on the guidelines on these stuff.

Sir I have my TIN Number given from my current company, and I want to know if possible I will get my TIN ID from nearest BIR offices, or my current company has the priority to get it? My reason for this is, I am moving to a new company and they requiring me to get my ID. Thank you.

For what purpose would it be? I believe now you need a TIN when transacting with the government. If you are expecting to pay taxes other than income tax from employment or business(real property, estate tax, donor’s tax, etc., stock transaction tax, other withholding taxes on certain transactions) you will definitely need TIN. You can apply under E.O. 98 which is securing a TIN to transact with the government.

I applied online for a tin as a professional.. But I realized that I do not have income as a professional since I am employed and no business. Can I cancel this tin? and not pay for 500 application fee? or can i use this for future employment. thank you.

It’s really nice that you have this site. Very informative! I really find BIR as one of the agencies na may nakakalitong sistema. I would like to ask questions regarding my TIN para malinawan po ako kung ano pwede kong gawin.

Hi Carl,
Sorry I might not have the answer to your inquiry but let me answer to the best of my abilities. DId your new employer ask for any form like form 2316 from your previous employer? Also how come your first employer did check if you are in the same RDO as theirs? If so san nila inereremit yung tax na kinakaltas sayo? Kinda bothering di ba 🙂

But anyways since you are with a new employer they should asks you to transfer your RDO and to do that you need to fill up form 1905 for the change. You can fill up the form and go to the RDO of your new employer. The change should be from the RDO where you filed for E.O. 98 to your new employers RDO. Ask the BIR personnel if this is the right step to do because you are changing TIN type from E.O. 98 to an employee TIN. If the corrects step is to change first the TIN type(from EO98 to employee TUN) din follow their instructions. If you are truthful enough you might as well tell them that you had a previous employer but they didn’t ask you to change your TIN type. But fro simplicity just make a change form EO98 to employee to your new employer’s RDO.

Caution though, they might find out that you have a previous employer before your new employer so I guess better come clean. Most likely you will make several tick marks in the form 1905 to effect the changes. But as Is ee in your case it is a change form EO 98 to employee TIN(this is a change of TIN type) then a change of RDO form the RDO where you filed your EO 98 to your new employer’s RDO.

I hope this helps!

Disclaimer: I am not a tax expert just sharing what so far I know, If you need expert advice seek a Certified Public Accountant with a wide experience and expertise in taxation or a tax layer.

Thank you for your reply. My former employer gave me form 2316 but I was really bothered why they did not asked me to change TIN type nor to transfer RDO to theirs. Ngayon ko lang naintindihan na I should change TIN type. Akala ko automatic nang mapapalitan and no need to manually transfer it. I guess I really have to go to the RDO where I filed for EO 98 to clean things up.

I really appreciate your help. What you have shared me enlightened me about BIR’s confusing system. At least there is someone like you sir who patiently answers people’s questions regarding TIN.

No worries Carl. Better yet try to clean up your other TIN and withholding tax issues you have from the RDO you filed application under EO98. Then transfer to your latest home RDO(the RDO of your current employer). Ask the BIR personnel and they should be helping you and making thinsg simpler and clearer since we as taxpayers pay them.

I am employed under a third party with a minimum wage. The agency/employer provided me with Philhealth, SSS and PAG-IBIG except TIN. Now, Im applying for something and TIN is a requirement. Can I register by myself or the employer should do it for me?

Is the employer your first employer? Ask them first to make sure you don’t apply for a 2nd TIN. If so you can apply on your own either under EO 98 (to transact with the government) or as a regular employee TIN. Since your employed I think you need to apply to the same RDO as your employer. Again check it with your employer they might have applied you but just didn’t give you any info about it. Better to be sure than never

Yes, it’s my first employer and I have asked them already if they have applied me but the answer was negative. They did not register me since they are not deducting tax from my salary. Which means, I have to apply on my own. Would you know which application form should I apply for? Im so confused. There are A LOT. hehe..

Yes, this is my first employer and I have already asked them if they have applied for me but the answer was negative. They’re not deducting tax from my salary so there’s no need for them to get me a TIN. Which means, I have to apply on my own. Would you be able to help me which application form # should I apply for? Im so confused.

you can apply using BIR form 1902 to register as an employee. Ask the assistance of BIR personnel in the RDO of your employer if you have some question which box to tick mark and which lines to fill. You are registering under the RDO of your employer even though they don’t deduct you withholding taxes becuase at the end of the year in case you exceed the Minimum Wage Earner threshold you might they might require you to get the TIN under the same RDO as theirs.

i’m planning to open an online stock-market investing account. so far i have gathered the documents required but i paused on the TIN. so i opened the form required for applying for TIN (form 1904) and progressed so far. taxpayer type: eo98 and checked the: Capital Gains- Stocks, but when i read the attachments required it says Deed of Sale. what is this deed of sale? do i need to attach it, since i haven’t sold or bought any stocks yet, i’m at loss as to where i will get it. i’m a student btw. i’m trying to reduce hassle in case bir will not approve of my application if i don’t have this deed of sale when i go there.

I checked BIR website to answer your question. In the site, the one that requires deed of sale is the sale of shares of stock. This means you personally sold your share of stock to another person and not through the stock market. If stocks are sold through the secondary market(that is through the stock market) we don’t pay capital gains tax but our broker deducts stock transaction tax which is as of today is 1/2 of 1% of the proceeds. A deed of sale are usually done when one sells a real property like a parcel of land, the car, condo unit, and in the case of unlisted stocks for personal properties(lawyers please correct me if I am wrong.

Go ahead and fill out BIR form 1904 but don’t tick mark Capital gains – Stock. Just bring a valid ID as listed in the list of supporting documents.

Hope this helps. Again I am not a tax expert and my answers are based in what is so far I know. Should you need further professional advice please seek a Certified Public Accountant with a wide experience about taxes or a tax layer.

By any chance do u know if there is a cancellation fee if you cancel your tin? (multiple tin issues) And if its possible to cancel the first tin issued since I’ve only used that way back in 2007 for a summer job which is part time.

I don’t think there is a fee. Use form 1905 and tick mark the section fro cancellation of TIN/Multiple TIN. I got this link form tomtax and it explains it well http://tomtax.blogspot.com/2011/11/to-cancel-existing-tin.html . IN my opinion BIR would rather use the first TIN issued to you as the correct TIN rather than the second one. If you would rather use the latest then try to explain it to the BIR personnel(since the latest TIN is where your current employer might be remitting your withholding taxes).

Thank you for this informative site!
I have a question po. Meron po akong work before, that is my first job. I only stayed there for a month and a half. Sorry po but nag awol po kasi ako. I already have my tin na under their companyn,sa rdo50, sa Makati. I do have my tin card na din. I went awol due to personal reasons. Pero po ngaun, I am applying na ulit for other company. I want to declare my orev work kahit nag awol ako kase that is my first job. Tanong ko lang po kung wat bir form po ba ang ipapasubmit skn ng magiging new employer ko? aside po sa paglipat ng rdo kase I’m planning to work on Manila area lang. Do i need to submit a bir form 2316 for my new employer? Since 1 month and a half din po ako sa dti kong work? If not necessary naman yun, wat po ang kelangan kong isubmit sakanila? Hoping for your response po. Thank you

Since you went AWOL ka it might be hard to secure your 2316. That form is usually given upon request if you resigned or separated from your employment(termination/redundancy). You may have to inform your new employer if that so maybe they will give you form 2305(employer information and status) and form 1905(Information update like transfer of RDO). Ask your new emplpoyer’s HR. They should know which legal forms and applications you need to fill up before you work.

Form 2316 acts like an information certificate. So ang dapat na ibigay mo sa magiging new employer mo this 2015 ay ung last na 2316 mo(ung covering 2015) or if wala talaga then the next one which is for Dec 2014. Mostly employers will not deduct you taxes kapag Dec kasi sobrang liit pa ng earning mo to even qualify to the taxable income threshold. IN case hingan ka just tell them the truth that in your last work is AWOL ka and that you didn’t get your 2316 for 2015 covered work period(usually pag umalis ka sa company like resign or redundancy bibigyan ka ng 2316 for the covered working days to inform your next employer kung ano dapat taxable computation na gagawin ng next employer). Usually they will ask you to fill up 2305 ata at ung 1905 for teh changes na lng.

Hello. I just want to ask. Can I secure a TIN even if I’m unemployed? I mean, technically I’m not for I was hired but going to start working next week. And the company required me to get a TIN. Can you pls enlighten me the process on processing TIN in my case?

Is this your first job? Is this an employer-employee type or are you a contractor or a consultant?

Usually if this is your first job under the employer-employee relationship, the employer would be the one processing your TIN application. They should give you form 1902 and ask you to fill up important details. You will be under the same RDO as your new and first employer. If they ask you personally to secure your TIN its either they are too lazy to do it or you are working for them as a contractor or a consultant. This is called self=employed type and as if you are a practicing professional or a business. To get your TIN you need to apply using form 1901. And since you are treated as a business you will have to secure other registration, books of accounts, receipts, etc.

Hope this helps. If you fall under the consultant or a contractor you might as well seek the help of a BIR accredited CPA or to help you out or if you have further questions. Unfortunately I an not a BIR accredited CPA yet(will work on this in the future once I get to re-establish myself here in the Philippines).My advice are based on what is so far I know. I am not a tax expert.

hi im about to have my first job and one of the requirements of the company ill be working to is a tin number. now i have this tin number back in 2014 but it was in the form that stated “one-time transaction”. i dont even know that i already have a tin number because my mom bought a parcel of land under my name and they processed all the necessary documents including this BIR Form No. 2000-OT that has a tin number on it under my name. now, i want to ask if i can use this tin number in my job or should i get another one? thanks

Yes, you will be using the same TIN but this time you have to update it from TIN under EO 98 to TIN as a purely compensation income. I believe you will have to use BIR form 1905 for the update. At the same time you should also update your home RDO to the RDO of your employer again using the same form. GO to the RDO of your new employer and inquire to the BIR personnel for the right procedure to do this. I haven’t done this yet so I am not sure if this will be done separately or it could achieve in one filing.

hi sir louis…this is a very informative site..i just want to ask.. i want to start investing in stock market thru citisec and they required a TIN to open an acct.. i have a TIN no from my employer before in the philippines.. after that i resigned and work as nurse here in saudi from 2002-2008.. from 2008 up to present im a full-time housewife.. i didn’t update yet my TIN frm single to married and frm employed to unemployed.. can i stil use my TIN no to open an account even if it is not yet updated? thank you so mch and Good day!

Yes your old TIN is still the same TiN that you should be using for your application with the broker. ON their part it doesn’t matter because your transaction with the broker will lead to you paying stock transaction tax. Such tax is a final tax meaning it is deducted to whatever is the tax base and it wont be part of your income tax computation for the year.

For now you dont need to make changes but in case you change your mind like if you decide to engage in a business then you have to update it accordingly.

Hope this helps.

Again I am not a tax expert. If you need further advice please seek the help of a BIR accredited CPA or a tax lawyer.

You need to get a TIN when you deal with the government. TIN stands for Taxpayer identification number. Minimum age earnesr are not required to secure a TIN since they wont be paying any tax…but now a days most banks and institution need a TIN when you deal with government due to several taxes. So in case your friend got promoted or have apay increase he/she might need a TIN.

usually if you just got your first job your employer would require you to apply for a TIN. If your first job didn’t require you to apply then your wage base is minimum wage(I think it is around 10k and below per month). If you have several income sources from different employers then you must have a TIN since you will be filling your income tax on your own.

I already have my TIN NUMBER po since i worked before sa company. But, naipasa ko yung Original BIR Form 1902 ko po. Now the problem is, the company is asking for my BIR FORM 1902 which is nasa previous company ko po. Yung RDO ko po is sa Taguig City. What should i do po? Ano pong pwedeng gawin to get my TIN NUMBER? or the BIR FORM 1902?

To tell you the truth, I am not sure as well but in practice in my previous jobs here sa Pinas its on a monthly basis. Once lumagpas dun sa threshold ay mawiwithheldan na ung earnings once na lumagpas na. SO on that basis your annula income tax should also be adjusted on that basis meaning ung annual income tax mo is computed taking into consideration ung time na hindi ka na minimum wag earner…. parang pro-rated nag labas 🙂

Hope this helps.

Again, I am not a tax expert and above is just my opinion. Should you need help on tax matters, please consult a BIR accredited CPA or a tax laywer

Hi Sir, I recently got my tin number with BIR under E.O 98. I opened an account with COL Financial and got their approval. My question is, can I start buying stocks even if my tin is only E.O 98? I just don’t want to have any trouble in case I start buying through COL as I am only a student. And second question, I asked if they give the paper type ID for applicants under E.O 98 but told me that they only issue the tin number and no ID. Is this true? I wanted to have it for additional ID purposes.

Since you are not employed yet using a TIN under EO98 is ok. Remember that you need a TIN if transacting with the government specially one with tax matters. When you trade stocks you pay stock transaction tax, so you need a TIN and this transaction can be actually considered one time transaction because you don’t know when will be the next time you will have transaction again.

As for the TIN card I guess that is the BIR policy so we really cant do anything about it. 🙂

Gusto ko po sana magstart mag invest through buying stocks but they required to have TIN Number upon opening financial account. Since I never work due to my health issues, Am I valid to get TIN? Please help me!

Maganda un kung sila na nga magasikaso 🙂 but who knows di ba. In my case I worked sa Pinas before under a Large Taxpayer corporations . I was originally in Eastwood at nasa QC ata ung RDO namin. Then nagwork ako sa isang multinational in Mandaluyong which eventually move to Taguig until nagwork ako sa ibang bansa for 6 years. Now that I am back here and working in Makati saka ko lng nalaman na di pa nalilipat ung Home RDO ko. So I have to do it para maayos ung sa tax ko in my current employer here in Makati.

Walang bayad pagkuha ng TIN. It is a practice na ung first employer mo ang magproprocess ng iyong TIN if you have an employee – employer relationship. If you have a different type of relationship like a contractor or agent then ibang usapan un. You will get your own TIN not as an employee, but more of a self-employed/business owner TIN type. May bayad kung ganun because as if you are registering like a business. Annual registration fee for that is 500 pesos(not sure kung tumaas na.

Not sure if stock transaction tax imposed on sale of stocks through the stock exchange is a final withholding tax or other tax classification. Better go to the RDO where you are supposed to apply and inquire at the BIR personnel. But if you are to ask me I would suggest fill up the last box for others and specify Stock Transaction tax.

I am not sure if there is an available way to verify TIN online. If you go to the BIR website there is a eVerify servcies but this is only available I guess to businesses who need to get exact TIN numbers for their suppliers for their various filing needs.

Other way is through phone. Just look for your RDO’s phone number to verify your TIN or the trunkline of the headoffice(not sure if it is still this number though) 929-7676 or 927-2511.

I find your blog very informative. And so nice kasi po you answer to the people’s queries.
Anyway po, I would like to apply for a BIR TIN. I am still a student but I am a regular online worker. I was a part timer before pero ngayun po is regular napo akong online worker and
I am receiving wage every month. I am still 17 years old and will turn 18 this Oct.
Gusto ko po sana mag apply for a regular TIN and hindi po iyung TIN under EO98?
yata yun I guess…
I hope you can advise po. Thanks!

Wow it is good that you have an online job. Well since it is now a permanent job you will have to apply as a self-employed/contractor. The thing with this is para ka ng isang business owner that is you will now renew yearly sa BIR and required ka na magfile ng mga monthly and quarterly filling sa BIR depended sa kung ano man arrangement mo sa mga online clents or kung through a local company. I know I might have answered na ito somewhare but when you go to BIR make sure to have the necessary docs to prove that you are an online contractor baka kung ano ano hanapn ng BIR sayo.

hmmm.. napaka complicated naman..
if possible sana is ayaw ko makipagtransact with government
personnel. So I was trying to settle things online. Ereg.. and all.
I find them (government personnel) very grumpy and cold.
Maybe I’ll just enjoy nalang being an underage muna. Because I really don’t
like the stares they give me when I say “employed” na ako.
And I know its very unusual someone at my age to be employed;
from scratch to being employed. I am still in college panaman din po.
Maybe I’ll go with the EO98 nalang muna…

Thanks for the reply though.
And yeah, hahah thanks. I actually didn’t see myself working right now.

Yup life is complicated 🙂 but eventually if your income from online is big you might need to actually have a self-employed type of TIN so that you can have proof of income through your BIR fillings na monthly. quarterly at ang iyong ITR. You will need these in the future to apply for several things na now a days like bank account, stock brokerage account, and others. If unsure ask a succesful self-employed you know who files there tax. A lot of people who are self-employed avoid filling and paying their tax and most of the time laging kaaway ang BIR 🙂 so make your life easier if you can take care of this small stuff while it is still manageble 🙂

I am unemployed and I want to get TIN number for my COL financial application because I’m going to start in Philippine Stock Market. Can I get TIN number even if I”m unemployed? What if I get employed in the future? do I have to change my TIN number or it will be still the same? Do I need to update the BIR regarding this? What should I do? and last question, what will I say to BIR to get TIN number even if I’m unemployed? THANKS!

If your still unemployed you can apply under EO98. Tell the BIR that you need TIN to open a stockbrokerage account and you are still not employed.

In the future if you get employed, you need to update your TIN. Your employer should inform you about it and help you out in changing your TIN type from EO98 to employee type.I think to update your TIN you need form 1905.

Hi. Good day! I’m an OFW and wants to get my TIN number for COL financial application. I’ve been trying to apply through BIR eReg, however, on the Part V they are asking for “Current Main Employer Information”. I cannot proceed because “Taxpayer Identification Number” and “Branch Code” is required to be filled up which obviously i don’t have because my employer is here abroad. What to put there? How can I proceed with my registration? Can you please help me with this. Thanks in advance! 🙂

Apologies for the late reply. I am looking for a comment where a link with the step by step procedure for BIR ereg is showed. I am not quite familiar with the Ereg itself. Once I find that i will look into it and see if you can skip that portion altogether.

Sorry for the late reply… I am not sure if the Ereg registers you as under EO98. I will have to check the online registration for this. If in doubt better go to the RDo where you live and ask where you can register and get a TIN under EO98.

Your TIN is XXXXXXXXX-0000 and you are registered at RDO 056. Please proceed to your RDO to secure your TIN card and Certificate of Registration.

You may now proceed with payment of the P500 Registration Fee through any of the following options:

* Over-the-counter at any Authorized Agent Bank under your RDO
* Over the web through Electronic Filing and Payment System (eFPS)
* Through text using G-Cash
————–

1. Can I already use this TIN? or do I have to follow-up to the RDO to register under EO98?
2. Do I have to pay the P500 Registration fee or can I just ignore it? If so, are there consequences/penalty if I don’t pay the fee and use the TIN for COL Financial?

The email they sent you now confirms that you are registered as a self-employed taxpayer. Better go to the RDO and change it to EO98 that way you dint have to pay the fee. Better correct it now than be sorry later. You will have the same number so you can go ahead and provide that number to COL but again please go to the RDO to correct your TIN type to be under EO98.

I am currently working on a research work as an administrative assistant with a contract until December of 2015. We are required by a certain government research institution to get our TIN, but there is no employee-employer relationship. What should I do in order to get a TIN?

You should coordinate with your Finance department, they should be able to assist you on this. If you already have an employee TIN, all you have to do is to convert it from employee to self-employed TIN type. You will need to use I believe form 1905 if I am not mistaken(that is the form to make changes in your TIN registration). Changing from employee to a self-employed turns you into somewhat a business type thus you need to pay the registration fee and attend the seminars and other requirements of the BIR. Also you need to register to the RDO where you conduct your business(it could be the same RDo of the government office or not that is why it is better to coordinate with the Finance department of your client/government office to better assist you on this)

Hello Sir, I would like to have contributions as a voluntary member to SSS, but they need TIN number, I am unemployed, and I did some research also that if you want to apply for a passport, they need TIN number as well, as to other government transactions. I was wondering which form should I fill up? Getting SSS ID and passport are my purposes. I hope you can help me. Thank you.

it would be a great help to all reading your entry if you put a reminder that the eREG System is for self-employed only like professionals rendering a service for a fee, single proprietors only. if you are a Nurse, teacher, who is employed, you are not considered as professionals so do not get your TIN online. OFW/OWC, you do not get your TIN online.

kapag unemployed ka or di pa hired, you cannot get a TIN for that purpose.

Thanks Papi for the advice. I hope our readers will do so read previous comments which may answer their queries. Though we always welcome new questions and at times it opens up to a new problem which needs solving. Again thanks you very much at salamat sa support.

Hi Sir I have a question. they gave me form 2316 in my past employer but I have no TIN number on it. How can I get my TIN # and is my tax is really deducted? or my tax is only in my past employer. please help me.

One question, is your past employer your first employer? If so, they should have asked you to fill up form 1902 for TIN application. SO better check back with them because kung ganun nga po sila nakakaalam ng TIN number mo. Second question is if the tax they deducted was truly remitted to BIR or they didn’t. If it shows in your payslip that t was deducted to your salary/wages and it is indeed deducted then it is assumed that they have remitted it. The fact na may form 2316 ka means they have deducted it. In a way form 2316 is a proof that you can use when BIR asks kung nagbayad ka ba ng tax mo. Ung former employer mo ang dapat maharap sa kasi in case hindi nga naremit ung tax na dinideduct sayo.

Good evening sir Louis. While I am currently employed, I looked for onother job and get called and ready ti be hired. Because turn over process during my resignation to my current employer is one month I decided to AWOL. What will happen to my taxation or anything that concerns my bir tax. Will my new employer takes over paying my tax, etc. even though I have no formal exit on my current employer? What usually employers or employee do in my case. I hope you help me.

…additional sir, can my new employer continue paying my taxes when they hired me already? Even though I still have no formal or final exit in my current? Is there any process i will do to legalized the turn over of my taxation? My current employer is my first job and I get my TIN no. when i got here. I am not interested on my back pay or snything from my current employer, I just want to legally transfer all concerns to my new employer. Help me please.

First this is just my advise not only to you but also to other employees. Don’t go AWOL on your jobs. Make sure you make a clear exit becuase in the end you will be the one who will get into trouble since you need some documents form your old job.I hope this is clear guys 😉

Now for your first question. Your old employer as a withholding agent of the BIR should remit the taxes they withheld form your salary no matter what happens. With that, their obligation is to remit up to the time they paid you your salary so in your AWOL days they are not obligated to pay any taxes anymore since they did not pay you any renumearation.

For your second question. Your soon to become new employer is obligated to let you know to transfer to their home RDO if you already have a valid TIN. They also need from you your form 2316 from your last employer so that if you got employed with them within the year they can compute the right tax deductions on the salary they will pay you since tax are annual adjusted for the yearly substituted filing if you qualify(or some employers just ask their employees to file their ITR on their own but nonetheless you need your form 2316 from your old employer that is why it is not advisable to go AWOL or else you wont get that important document 🙂 ).

Just an advise, if your new soon to be employer really needs you right away then you got to talk to your current employer about it and ask them to let you go instead of just going AWOL. You need to compromise.Some employers are kind enough to let you go even if they have the 30days required notice and some dont and will make your life miserable by holding onto important docs you need 🙂

Yes sir Louis thank you very very much. I really have no idea what do. What will happen if my current employer don’t agree on giving me the form 2316 or other important document for me start with other company. It is okay for me lose any benefit from them as long as I get my new job cleanly. Is there any process for me to do, can I get a new Tin or manual move i have to make? If I go to the BIR office what will I do, or will my new employer will do the rest for me? Can I get a new form 2316? Etc.
My point is, I have no plans on going back to my office because the HR is strict and long process.
To have a little understanding about me and the company, It is an Architectural firm and I am a junior architect, but unlicensed. My new employer offers me better benefits and compensation and I have the grab the chance. But the problem is I have to start immediately because I have a new project to be assigned. What will they do to take over my BIR responsibilities without me going back to my office anymore.
I am really confused right now, I need a detailed plan or back up plans to follow sir. Please help me.

Question, did you submit a resignation letter indicating that it is effective immediately? The problem is that employers need ample time to compute and prepare your docs so it is important to have at least a number of days to do so(also to transfer your duties to your replacement. Legally you can ask for a copy form your soon to be former employer because they should provide that certificate as a sign that they have deducted and remitted the tax from your salary, If you went back and ask for your 2316 and they didn’t provide you, you can file a complaint at the BIR RDO of your employer. You can then show the complaint you filed to your new employer. ). If you really cant get it from your former employer because your too afraid to face angry former boss and HR 🙂 then you talk to your new employer and explained the situation. And there they can either start you as new employee and assume that you don’t have employment before them thus they will base their computation on that basis and of course the benefits of you having a complete one year tax will be forfeited because even if you file your own ITR using form 1700, you need form 2316 from all employers as proof of the tax withholding.

If you dont have the guts to go back to the employer you left out of your whim(sorry for the harsh word 🙂 ) then talk to your new employer. If they can accept that you don’t have 2316 they will just ask you to fill up 2305 for an update and and if your new employer’s RDO is different then you might be ask to to file 1905 to change your home RDO to your new employers RDO.

I hope this helps Julius 🙂 always talk to the people no matter how mad they are already… you got no choice since you went AWOL 🙂 okay

Hi Sir,
First I’m really glad to have found this site. I’ve been looking into TINs for how many days now out of frustration…
My case is pretty confusing, maybe because I’m new to all of this. You see I was recently employed (contractual) as an instructor (tutor) almost 4 weeks now. I’m still in college and this is my first job, meaning I have no TIN yet. Upon employment, I was told that I was responsible for processing tax returns since this is a contractual job. I only work three times a week, with an estimate of 1.5k income per week, generating about 6k a month, without ITR…then falling under minimum wage. With this am I still required to get a TIN? Reading from previous questions, I think you did mention that minimum wage earners do not require a TIN since they do not pay taxes…yet can this be negotiated with the “employer”?
Aside from that, I actually want to know how this works. Do I actually need a TIN to get paid (minimum wage)?, and if ever I do get a TIN, how does this work? As in will my “employer” provide record to the BIR that they did pay without deducting ITRs and I’m supposed to file my ITRs (if ever)? I’m sorry for the load of questions, it’s just really frustrating to have your first job as a contractual freelancer. Thank you.

First of all let me clarify that I am not an accredited BIR CPA/taxagent thus my advice is only up to what I know(so far) about taxation in the Philippines.

Our laws says that those who earn income need to file and pay their tax with the exception and that is in your case those who are minimum wage earner. Since you are a minimum wage earner you need not file a tax return and thus you do not need yet a TIN since you are not transacting with the government.

I have other questions though so that I can answer your questions.
1. Does your employer require your TIN.
2. Does your employer give you BIR Form 2307 or any other BIR form to fill up.

But now TIN is a requirement when you open a bank account or any related financial transaction that would arise to withholding tax. So yes it is good if you can secure your TIN but since in your case you are a contractor you need to get your own TIN by applying as a self-employed taxpayer thus the need to pay the annual registration and the other documentary things with the BIR. Again since you are a minimum wage earner you dont need to file a return(for now who knows your earnings from teaching will grow).If you really need to get your TIN go to the RDO where you practice your business(your tutorial services) and fill up form 1901. Ask the BIR personnel who can guide you to fill it up. You can also check this link for further info and requirements http://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html

Hope this helps Andy.
The problem with being a contractor is that you need to apply for TIN as a self-employed thus you need to register and pay such registration and maintain records which will be like too costly.

Thank you very much sir. I will look into that as soon as I get to work. However I have one last question, I’m wondering what other taxes do I need to pay if ever…as a MWE, aside from the annual registration fee.

If you are MWE(or rather if your Personal and allowable deduction is bigger than your taxable income) and you don’t have any other source of income, then you won’t be paying any tax for your income since you never go beyond the threshold. And to clarify the annual registration fee is not a tax…it is a registration fee if you are a self-employed or in practice of profession.

sir i’m a reliever nurse. i have a prc license. i want to ask if i’m considered part time worker or not. they pay me 481php per day. i was under training for 3 days as i got my pay for the 3 days they deducted it which is for professional regulation. when i ask if they will deduct some for my sss contribution they said no because i wasn’t a regular employee. I’m confused if i’m taxable, do i have to pay withholding tax, itr? please help

Not sure what to tell you actually as well. Did you sign any contract or anything which states your type of employment with them. It looks like you are a part time employee since you are not under probation or something.If you are a reliever nurse for how long or until when? If this is indicated in any of the document you signed then in my opinion you are apart time employee. I also believe it that only regular employees do get deducted with SSS and other government contributions.

Again I would like to disclaim that I am not an accredited BIR CPA/tax-agent, my opinions and advise is only up to what I know.

Now, please always note that when one generates income one is liable to pay tax with the exceptions. So I would need to know if the employer ask for your TIN or if they are your first ever employer they ask you to fill form 1902 to get you a TIN. Though a part time if your salary is above the minimum wage earner threshold, the employer will have to deduct withholding tax. Since you were just there for 3 days I assume they have not not yet deducted any tax since the basis would be too small. You have to wait for the next payroll and check your pay slip.

If they deducted 10% and never bothered if you have a TIN I think they assumed you are a contractor…but even though they need your TIN to put in their reports to BIR. BUt personally you will need your TIN in the future once you get a full time job. Ask your their HR so that you can clarify this. Maybe they are not aware that you are a new employee and they are your first employers. You will need your TIN now for various government transaction even opening an bank account. Ask them why they didn’t ask you to fill in the required BIR forms for TIN application and if they say they are lazy(that is it is not that important etc etc…) then ask them to give you a form and provide the details they need to fill up and file it yourself.There is I believed an employer – employee relationship even in a part time job thus the need for TIN

I’m a Freelancer and we only get bonuses from sold systems that we assist to make, now my wife wants the right to claim the exemptions for our first child. I have the form and it states there that I should have a TIN number.
How do I get my TIN? What are the requirements? Thank you in advance.

Based on your question I assume this will be your first time to file for your tax because if you have been filing tax or if you are employed before, your employer should get you your TIN. Another issue is that you have some kind of a contractual arrangement and if they are deducting tax on your commissions they should have ask for your TIN before deducting any tax.

Other than that if you need to get TIN then go to either the BIR RDO where you reside or to the place of business. Ask for form 1901 for TIN application for self-employed and mixed income. Since in your case I believed you dont have an employer-employee relationship. If in doubt then aks the BIR personnel, they should be able to help you what TIN type you should apply for in regards with your type and nature of your source of income.

Now if your wife will claim your child, I believe you have to execute a waiver that she will claim the exemption. In cases of married individuals and both are earning, it would be beneficial if the one earning regular income or the one who earns a bigger amount can claim the dependent for a smaller tax deduction but in the end of the year technically there should be no difference since married taxpayers should be filing jointly.

A reminder, if you are filing using 1901 you will need to pay the annual registration fee since you are considered as a business type. ALso there are some other documents you will be needing and that the one paying your income should issue you some certification if they deducted tax from their payments to you.

Hope this helps Pil.

Disclaimer: I am not a BIR accredited CPA/tax agent. My opinions are as far as what I know about our tax laws and rulings in the Philippines.

Apologize for the long delay been busy with so many things lately.What type of TIN are you applying for? Now a days the BIR is strict so I guess it all depends on what type are you applying for. The very important ID will be your NSO birth certificate either applying as a professional, business, mixed income or an employee. If you you dont have yet your marriage contract and it is required then any proof that you are securing might be okay but if your purpose is just to have a TIN maybe you can apply for the basic TIN or maybe apply as a single and update ones you have your marriage contract.

I guess they would understand that now it takes time to secure government documents(yep I dont know why the advance technology is not employed by the government and make our lives simpler 🙂 just ranting lolz). But in case you really need that TIN, bring your NSO Birth certificate or even your passport and any document that might be the supporting document for whatever type of TIN you are securing.

How did you fill up that form?Right now I am not sure if BIR keeps digital version of that form specially of you just filled it up manually either from your first employer or by yourself. Also I really haven’t use the new online versions of BIR. I am not sure if they do archieve those and if it could still be retrieve online. If you filled that up from your first employer and if you really need it, you need to ask it from them.

Hi, Louis. Can I update may tin to unemployed status? I did not declare my previous company because I only stayed ther for 2 months? I just want my employment be safe if the HR dives to my background because I might be deemed for not disclosing it. Thank you!

There is no such thing as “unemployed” TIN type/status. Once you get your TIN you either fall as employee/self-employed as an individual. If you haven’t declared your previous work better tell your HR. There is nothing wrong even if you only have 2 months of employment. Always remember that honesty is the best. When employers sees that you are dishonest even of the littlest things, they might suspend you or worst fire you. So please be honest.

Hi Jeng.the best advice i can give you is be honest.technically dapat may TIN ka na from the previous employer.if may form kang nafillupan ng BIR then most likely my TIN ka na.kung di mo nakuha try to check your payslip.mostlikely dapat nakaindicate dun. If not then asks the help of your employer’s HR to check your TIN number. Hope this helps Jeng

Yes I understand. But the fact that I did not submit an application/enrolment form for my tin to the company means that I dont have a TIN yet, right? Because I already applied to a different company and theyre asking if I already have a tin, because they will be the one to process my TIN in case I dont have it yet.

Hi Josh, sorry for the late reply. Most of the time the cause of an employee having two TIN(which is punishable by law) is due to employee not getting their TIN from their first employer then applying for another TIN in their second employer assuming that the first employer did not apply you for TIN.Madali syang maayos but it is hassle. So better make sure you fix it before getting another one unintentionally. Hope this helps.

Hi! I will be working in an embassy by Feb and I’m quite confused with the taxes. Since they are a foreign body, they said they are not responsible with the declaration of our taxes. Now, I’m not sure what procedures should I proceed with. I hope my query is clear enough because I don’t have the slightest idea since I’m a fresh grad. Thank you very much!

Yes that is correct. With that you will be filling your own tax return to the BIR this coming April. As if you are an OFW since technically you are working in a foreign land. With that you need to apply for your own TIN and pay your taxes on or before April 15(depending on the deadline set by BIR) for the previous year earnings.

Hello! I currently need a TIN no. because I’ll be one of the incorporator of a corporation to be registered. I’ve never been employed so I don’t have a TIN no. What’s the appropriate form I need for my application? Or will I not be able to get a TIN no? I really don’t know what to do so I’d love to get some help. Thank you very much!

Hi Nel.You can apply TIN under EO98. Ask BIR personnel where you are applying and tell them that you are unemployed but will be an incorporator and need a TIN to transact with the government. Hope this helps.

Hi Sir Louis,
Im an accountancy student and my professor in my law subject told us to have already our own tin number and if we get our tin number, he will give us additional points. Is it okay or valid to have although Im underage (Im only 17) and unemployed? Hope you will help me. Thanks in advance. 🙂

Hi Mika, of course if your reason for securing your TIN is to have additional points in school you wont get a it.Instead apply for TIN under EO98.this is an application where the reason is that you will transact with the government or pay some taxes like tax on real estate or interest on deposits.also it is I believe a requirement of the bank since you will get interest income. Hope this helps Mika.

Hi Mika. No need to get any documents from the bank. Just go to the BIR RDO nearest your residence and apply for TIN under EO98. Kindly also check the BIR website for what is EO98 for you to get all the requirements before going to BIR

Hi Raymund, yes go to the RDo and explain that you made an error in the online application. Your TIN number will still be the same in case but they have to change it from self-employed to an employee TIN. Wag kang kabahan basta explain the error and surely they will correct it. By the way bakit ka nga ba kumuha ng TIN online? Kung dahil sa first job mo usually ung first employer ang nag-aarange nyan. Kung kukuha ka lng ng TIN for other reasons but not as an employee or business like opening a bank account, may babayarang tax sa govrenment etc.. get a TIN na ang reason ay for EO98.

Thank you very much Phil for sharing. Yes tao rin naman ung mga nasa BIR/RDo so we can talk to them and hope for the best na they can understand our situation. Well goodluck Phil and I hope they could just say it was an error and no need to pay any penalties.

As for Raymund I am not quite sure bakit iniwan lng nila na as is pa at pinagbayad ka pa. Kasi kung self-employed ka you need to renew that registration yearly and you need to comply with the bookkeeping requiremenst. But kung ganun nga nangyari may mga details siguro na di ko alam. If you still plan to do sideline jobs and report them as your income in your ITR then okay lng ung current category ng TIN mo but again you need to follow and submit the yearly requirements and renewals. And yes once nabigyan ka ng TIN un na nag TIN mo… papabago mo lng ung category kung self-employed/or in business or employee or under EO98.

Again thank you for sharing your experiences. I like this kid of exchange kais natuto taying lahat. FOr those who want to share please do so and also hindi lng sana mga bad experience ang isahre but also the good ones. These stories will boost the moral of the few good people in the BIR at sana ung mga not so good ung ginagawa sa loob ay magbago na din and be truly of service sa ating mga kababayan nila. Tapat at tootong paglilingkod .

HI sir! Just want to ask po kasi pano ba kumuha ng TIN number wala pa po kasi akong tin number and I will be working soonest po. Pano if wala akong employer can I still get a tin number po ba? What will be the requirements and how much payment po? And anong form po ba ang pwede kong kunin po? How many days bago makuha ang tin number sir? Thanks po. I really need help with this. Thanks!

Last year of February, I acquired online Taxpayer Identification Number (TIN) which is required for opening a COL Financial account.
I am classified as a sole proprietor and received an email to submit BIR Form 1901 to Revenue District Office (RDO), pay P500 Registration Fee, and secure my TIN card and Certificate of Registration. I did not proceed with these steps. Yesterday, I called the BIR office staff to inquire about my current tax situation. She told me to file first for Income Tax Return (ITR) to avoid penalty before I can cancel my registration. Can I cancel my registration without filing for ITR? Can I amend it using the BIR Form 1904 (E.0. 98) so I won’t need to pay the P500 Registration Fee? How can I change the taxpayer type from sole proprietor to E.O. 98?

Hi Posta electronica. I am not quite sure how did you file online. I know there is a way to file not as a sole proprietorship. Another also is that you should have fix it right away last year so that you can argue with the BIR that it was an honest mistake when you filed online. I know you can easily talk to BIR people since they are humans as well. Try it again go directly to the RDO it was assigned to you based on your online registration and explain your situation. If they insist that you file then I think you have to and ssince you said you filed for TIN just for your COL requirements you can declare that all your income is from stock transaction tax which is a final withholding tax thus you will be filing zero taxable income anyways. Should you have acted on this right away there should be no such fuss because again people in BIR are human also and you can appeal to their human senses :). Hope this helps. If unsure how to go with this better seek assistance from CPA friends and ask them to guide you on this.

Hi! I have the same problem. I wanted to acquire a TIN for the purpose of opening a bank account. Did this last Friday lang. Now, my problem is, I’m tagged as a PROFESSIONAL, and I assume that I have to file annual taxes na, right?

Is it really possible to change my tax payer status from professional to one-time tax payer? (EO 98). What are the requirements kaya?

Huhuhu I’m worried that the BIR personnel will scoff at me because of my stupidity– registering online.

Just tell them the truth, so what if they laugh… it is an honest mistake and you can print the email you should receive to confirm your TIN online registration. Just go to the RDO mentioned that you should be registered with and explain that you are not quite familiar with the online registration and you would like to correct it to be a one time registration to transact with government as per required by your bank application. I am quite baffled with people today conscious if they committed mistake. Again it is an honest mistake, BIR should notice it that their online system is very ineffective in educating/guiding taxpayers they should be the one we should laugh at not us… right.

But again when you go there be humble enough to admit the mistake you need and ask for their help to correct it. Again as I have a said already, they are just humans just like you and me. They also make mistakes and they also have some bad days so be patient as well if they seem grumpy when they handle your inquiries or complaints and request.

Yes, you’re right, mr. Louis. 🙂 I had mine corrected earlier, and I didn’t have any problems during the process..

They asked some questions though, which I answered honestly, and so, they allowed me to change my taxpayer type.

Though, I think, if I waited for weeks before having it changed, it would be more difficult. I asked someone who had the same problem, and it took her a month or so before she visited her RDO. They asked her for an affidavit because of that.

I wasnt able to report to work april 27 and 28 cause I was sick and I informed my supervisor. Then friday, the 29th, I did not inform that I wont be reporting to work. But I went to the office just to get my salary (check). The hr did not give it because she wants me to submit a photocopy of a valid id so that they can process my atm. I didnt have a photocopy that time so I wasnt able to get it even though I should have. I went back wednesday, may 4, to get my check. A different hr personnel was there. I told her i was looking for the girl responsible for the releasing of our departments checks and that I still havent got my check. But she wasnt there cause shes already in our original work location. The other lady then checked on the emails and she found out that I was tagged as awol last april 30. And she said that it is the reason why Im unable to get my check. I didnt tell her that i was trying to get my check last april 29 and that it was available and that I should have received it if only I submitted a photocopy of a valid id. I messaged my supervisor about this and he told he that i wont be able to get it cause i have a pending rtwo. I told him i dont think so cause the check was already available prior to the issuance of an rtwo. Then he asked me what do I think is the reason why the hr did not give it. I told him because of a photocopy of a valid id that i wasnt able to submit til now. And that my salary on may 15 should be the one that they hold.

This concern may be different but any take on this sir? Do you think i really wont be able to get my check? Thanks.

This is an HR issue. Try reading your company’s policy. Most companies require an explanation and a medical certificate if you have been absent for more than 2 days at if more than that you will be AWOL thus grounds for termination. It is in your part, your negligence to report to HR. If your company has some way to track your attendance like biologs to time card and you didn’t file anything at all then as any other company, the policy is always enforced. By the way, what is “rtwo” not sure what taht is.

Your best way to get your check is to talk to the HR and the manager of your department or Division higher than your supervisor. This is not atx related issue Ed by hey tried answering to the bets that I can and sorry to tell you that it was your fault.

Hello sir! I’m glad i found this site..
Sir nag apply po ako sa isang company and then they gave me a form of application which i must indicate my TIN but during that time wala pa po akung TIN eventhough na I’m already employed (current job) so dahil sa deadline na po ng application for the next day what i have done is nag apply po aku online at eventhough i know that i am not a self employed/professional type is tinuloy q po yun for the sake na makakuha lang po ako ng TIN.. I have received the confirmation sa email ko po and then it was stated to go to my RDO and to pay 500 but i didn’t.. Now, my problem po sir is i got hired in a bank and then one of the requirement is the TIN Card..the RDO of my future employer is different from the RDO na inaplayan ko po online…
So here are my concerns:
1.how can i change my RDO?
3.How can i change my TIN Type from professional to individuals earning purely compensation?
4. Still should i pay the 500 fee eventhough i wanted to change my tin Type?
5.Is this a serious matter? ( like i will be given some penalties or fines)

Hello sir! I’m glad i found this site..
Sir nag apply po ako sa isang company and then they gave me a form of application which i must indicate my TIN but during that time wala pa po akung TIN eventhough na I’m already employed (current job) so dahil sa deadline na po ng application for the next day what i have done is nag apply po aku online at eventhough i know that i am not a self employed/professional type is tinuloy q po yun for the sake na makakuha lang po ako ng TIN.. I have received the confirmation sa email ko po and then it was stated to go to my RDO and to pay 500 but i didn’t.. Now, my problem po sir is i got hired in a bank and then one of the requirement is the TIN Card..the RDO of my future employer is different from the RDO na inaplayan ko po online…
So here are my concerns:
1.how can i change my RDO?
3.How can i change my TIN Type from professional to individuals earning purely compensation?
4. Still should i pay the 500 fee eventhough i wanted to change my tin Type?
5.Is this a serious matter? ( like i will be given some penalties or fines)

Hi Sir! I bump to this site and am thinking you might help me with my confusion. Am currently employed and has TIN but also doing consultancy. Now am buying product for my client from a supplier. In order for me to purchase it, they need my TIN. Question po. How does it affect my tax status? knowing that I am employed.

Is your consultancy sideline registered? Then you need to change our tax type into mixed income earner. You can go ahead andbuse yoyr TIN but if the amount of the purchase is significant then you need to record your expenses and so that you can claim them when you file your income tax.technically you have a sole proprietor business and employment as sources if income.

My first job in 2014 is contractual. I was asked of my TIN only after a month as I passed documents for the processing of my 1st salary. They asked me to download the form online and apply to BIR for TIN. I know I could have had done some more research, but I thought I was an individual earning purely compensation since I have no sidelines of any sort. So I downloaded 1902, accomplished it and went to the personnel/HR. The head of the personnel/HR signed it. All the while I thought I was considered an employee due to my registration, even though they only withheld 5% of my salary.

Then, I transferred to a project-based consultancy contract in 2ndQ 2015. They only asked for my TIN for the processing of salary, not considering whether it is as pure earning individual or self-employed. As long as you have TIN, it was okay. To be honest at that time I thought, if it is needed, they would have asked me to change/update things. So it went on until 2nd Q this year. Somewhere between March-May they issued a 2307. I do not know how I will file my ITR.

You need to update your TIN from employee to self-employed/contractor since the second employer did not offer you an employee-employer type of relationship. I will get back to you on this. I am just off-site and have limited access to my files and internet.

I registered online
Worked it out and filled the forms online
Then suddenly at the confirmation page just before the end confirmation for the final details
It said that something went wrong please register again but when i tried again it says i already have a similar record.
And i called to verify also went to respective RdO to be sure, there is no tin number under my name yet and told me that to wait 3 working days

My question are
1.”What If” the email for the tin no. Does not come on that day and cant still give me a tin number on site
2. Will i be able to request to the BIR to erase that record of mine

If that is the case then talk to the same BIR personnel you talk to so that they can reverify it and if there is none surely they will tell you to file right there now since you are already there in their office.

Hingi sana ako ng advice. What if ilang taon na ako sa online job ko pero now long ako kukuha ng tin and pay taxes. I started working nung 2013 pero 3rd year college palang ako nun, the reason why I work online para may pang bayad ako sa school ko. ngayon, regular worker na ako sa isang company based online with a decent salary, and I wanted to get tin to pay some tax and planning to do stock investments. Anu po magandang gawin?

Quick answer is go and apply for TIN and as if now ka lng magstart 😛 but if makabayan ka at you would like to be honest then you can say to the BIR personnel that you really started back in 2013. But again how can you prove that :). But again be honest. They might let you pass if you are just earning enough back then. If minimum rin lng naman nung nagstart ka na if you compute ang lalabas is your income ay hindi halos lumagpas sa threshold para magbayad ka na ng tax eh di technically okay lng.

File as if now ka lng start. Pwede mo sabihing sideline lng sya dati. If ever how can di assess you kais malamang walng prof or trail since wla ka naman record. But again be honest and it is good that you decifed to get your TIN for your online gig.

My advice may not sound good though so please seek other CPA or tax lawyers who, off course, gives free advice 🙂

Hi Sir Louis,
Im an OFW po and wanted to open an account in COL. but since i don’t have a TIN so i did mail my documents to my sister so she can process for me but the BIR BUTUAN told her it should be process in manila. And that my employer should apply for me. Nakakainis po tinatamad yata sa work nla naka indicate naman lahat sa authorization letter ko. Anu po best gawin dito? Please pa help po.

You can process your TIN online.Check it in the BIR website. But since you are employed with a agency I guess tama ung BIR Butuan na ung employer mo ang dapat nagprocess nun if sila ung unang uan mong employer. Other than that pwede ka mag-apply as one time taxpayer under EO98 but that is disputable since OFW ka at may employer/agency ka which I presume based sa Manila.The bets I think is to contact your employer and ask them for your TIN if they have applied for your TIN. As an employer they should have ask for your TIN, kasama dapat un sa requirements pag nahihire kais now adays kaialnagn ung TIN to open a bank account.

It is valid simce nauna sya. better ayusin mo na un to avoid the issue of having 2 TIN. Pwede mo pakiusapan sa BIR to change the taxpayer type mo from self-emplpoyed to ONe time payer under EO98. I reason out mo na lng na you are a student and one time mo nga lang marerecieved ung income payment from your online employer. NOw if your online job is actually a recurring and seems a stable one, maybe it is better for you to really register as business para maging legit ka talaga. ALso with such legit registration and BIR documents you can own have a valid proof of earnings kahit online young business mo. In a way you are acting as a contractor for your client(online employer). That way also if in case your intend to expand that is serve other online clients. Mas maganda kung legit business ka and not online a one time freelancer.

Ung form ba is nakalagay ung status mo as Mixed Income Earner? Kung un ang nasa form mo then I believe ung form 205 will be sufficient to let your employer know that you are a mixed income earner. Ibig sabihin din nito ikaw na magpafile ng sarili mong ITR come APril 15 kasi nga po mixed income po kayo so the compnay cant include you in the substituted filing.

I hope this helps Marie. Again if you need further help or clarification ask the sevices of a BIR accredited Tax agent.

I want to become a professional driver. LTO requires TIN Number. Is it neccessary to present the TIN Card or it is sufficient that I memorize the TIN number. DI pa po kc ako nakakauha ng TIN CARD pero me TIN number na ako. salamat po.

I think you just need the number. But if they require a copy of your TIN Card you can get it from the RDO where you registered for your TIN. If you got your TIN from your first employment you can contact the RDO of that employer and ask for your TIN Card. Try to look for their phone number and call them. If that RDO is too far away, I believe you can ask that you will pick it up to the nearest RDO where you live. The TIN card is usually a simply thick paper where your details are printed. You need to bring your photo and once you got it have it laminated.

I recently resigned in the government service so I have a TIN and I am planning to venture into business (owning a franchise). Can I use my TIN when I was a government employee to sole proprietor? What should I update in the BIR form no. 1905? Do I have to transfer RDO? Is there a need to fill up form no. 2305?

Yes you can use your TIN but you need to update it from employee to self-employed.If the RDO of you old TIN is the same as where will you conduct your business then there is no need to transfer but if your business or residence is in another RDO then you need to transfer RDO.Not sure if there is a need to fill up 2305 since you will update from employee to self-employed already.

Anong company mo at anong type of work are you doing?Sabi mo kasi agent?is that a sales agent or a call center agent?Second sinong nakausap mo sa HR?Per SOP it is the responsibility ng first employer na magprocess ng TIN. Unless your work isa salesagent where walang employee-employer relationship.

I need your help on this. I will be working with a company here in the Philippine but it is a U.S. company and they have an office here. They said that they are going to pay a full salary which means that if I am going earn 10,000 a month, I can get the full 10,000 without deductions like taxes,sss,pag-ibig, and philhealth. And they said that they will be the one to handle the benefits(sss, philhealth, and pag-ibig). Now if I am going to get a TIN,
1. is it okay to categorize myself as a freelancer or with business?
2. If not, do I categorize myself as someone earning purely compensation?
3. Related to no.2, if that is the case, I will be paying my taxes by myself, is that correct?

First what is your type of relationship is establish with, is it an employee-employer or is it a a consultant and a client?

Second, I don’t get the term where they will take care of the benefits? Are they paying part of the benefits or are they just paying it for you? ANd since they are paying the benefits then this is an employee-employer type of relationship. And if they say they are paying full salary so does that mean they are claiming the benefit as a fringe benefit(you might be in a managerial position then 🙂 )

I think the more I am confusing you 🙂 .

Better ask them/ the HR if what type of TIN you are getting since one I dont know exactly what employment relationship do you have. If they say that you are in No.2 then definitely you will be the one processing and paying your taxes.

Last year Nov 2016, i decided to get my tin number kasi plano ko po mag open nang bank account. And then the staff told me that i have open cases starting 2013 up to present which i have to pay taxes for 190k plus. :'( :'( . Dahil po sa prev. Work q. So i asked the insurance company before to get my certificate of no income. Kaya po last month pa po nabigay sakin. Then i processed po closure this week, but they always insisted that i shud pay the taxes para po ma close even thought meron napo akong proof na wala ako income for 2013-2014. They told me that i shud pay 1000php for every cases.

2. If may proof napo ako, certification of no income for 6months year 2013-2014 coming from insurance company? Is it obliques to pay the tax up to present legally? Hindi ba pwede 6 months lang babayaran since yun yong nakalagay sa certificate na 6 months lang ako sa company nila?

3. Is it proper for the staff sa BIR to file/encode a TIN for the taxpayer kahit hindi nkabayad nang 500php yung taxpayer? At walay seminar? Wala din certification of registration?

The fact na may TIN ka means it was issued. Kaya nag-run na ung mga charges na un. As for the challenge if automatic na ba agad na may TIN ka na kahit hindi ka nagbayad at hindi na-issuehan ng COR(Certificste of Registration) this could be challenged. ANd you need an BIR accredited CPA to see how can you argue this with the BIR.

Dati hindi pa ata mahigpit but now banks require it and when you apply overseas if your agency needs a bank account they need the TIN in connection to your bank account payments or for whatever tax payment you will do with the government.

I am not quite sure when you said file an assessment? It is the other way around ang alam ko. But if you mean file a complaint better seek the advice of the BIR accredited CPA in order to clear establish yung case mo. As for paying the tax, again talk to a BIR accredited CPA, they might have a mistake or you can challenge it and eventually lower the penalties(who knows pabayaran lng ung 6 months).

Hi sir, I’ve just got my first job and I’ll be earning below minimum wage. My employer asked me to get a TIN number. I’m just confused which form should I file since I’m in below minimum wage and I won’t be deducted on tax? And do I still have to pay 500 pesos for that? Thanks in advance!

Hi sir, I have just got a job from private school and my employer is asking me to get a tin number. I’m under below minimum wage of salary. I’m just confused which form should I file since hindi naman ako babawasan ng tax. At kailangan ko parin ba magbayad ng 500 para sa tin number? Thanks in advance.

Furst of all dapat mong malaman ano ba ung type of work relationship meron ka with employer. Is it a employee-employer or that of a contractor and client type. If ung una you are getting compensation and if they are your first employer they should be the one arranging to get your TIN. But if ang type is kung saan ikaw ay isang contractor meaning you yourself is a business and providing service at isa lang sila sa mga client mo then you need to get a TIN as if isa kang in practice of profession thus you are actually registering as a business kaya ka pinagbabayad ng 500 pesos. If you signed a contract read mon maige ung contract para malaman mo kung ano ba ung working relationship mo with the employer.

Kasi by the way you presented it, sabi mo pinapakuha ka ng employer ng TIN so does that mean ikaw ang kukuha kasi di ba nila maasiakaso or dahil they hired you as a contractor lng and thus hindi nila sagutin mga requiremenst kais you are operating as a professional practicing your profession. With that if you are a professional then kahit minimum ung nakukuha mo sa pag-operate you still need to register and pay the 500 pesos dahil requirement un pag nagregister ka as a business with the BIR. If ordinary employee ka lang you don’t pay any.

Hope this helps. If naconfuse ka better talk to the accountant of that private school para ma-straighten out mo ung situation mo at ma-clear mo na din kung ano ba talaga ung working relationship mo with the private school

i would like to seek for enlightenment regarding my gf’s problem with the bir. 12 years ago she registered online to secure a tin number as a requirement. however, due to her innocence and ignorance of the rules, she registered as a sole-proprietor (vat) and made up a business name ( as what was presented to us at the bir in a printed copy). of course she doesn’t remember it. anyway, we were sent a letter saying that she failed to submit a summary of purchases for the first quarter. we went to the bir and asked why she received such when she never had any business from 2006 up to the present.she was then flagged with conversations of penalties and liabilities. she was asked to fill up a closure of business form 1905 but we didnt yet because we insisted that why would we close it when it is none existent. we are told to pay income tax penalties, yearly registration penalties and the value added tax penalties as well. i dont know what to do to turn this around. my questions are:

1. why do we have to pay for those taxes when the said business is non-existent?

2. can this be declared void if proven and how do we prove to them that there was no business under that name. what should we do and where do we go?

3. we were told that we may bee able to be seen as innocent and not have to pay a single amount but it will take years. i didn’t ask for any further details because i was flooded with so many questions in my mind. is it possible that we wont have to pay for all those.

Unfortunately, I am not in a position to give you an advice on this issue. Better yet, to seek the help of a CPA-Lawyer who can explain to you better the issue. You need proof to show them that no business existed and it was out of error but of course, being BIR we really can’t say what will convince them. Personally, they are just after the penalties per year (that is 12 years of non-filing and late filing per form that you should have filed and paid if you are a business). Also BIR do tax mapping, they should have already figured out that the business was bogus so that does mean they never conducted any tax mapping for that business? Unfortunately, there is a fault as well on your gf’s side since she never actioned the email that BIR might have sent.

thank you for your response. To answer your questions,first of all, she received her first letter from the BIR the other day. On the next day, we directly went to BIR to tell them that there must be some mistake because she never had any business. secondly, about tax mapping, there was none – no one from BIR showed up at their house (since the address was actually a home address) which wasn’t a surprise to us since ,again, there was no business at all. we told them about that. i believe you are right about them trying to not only collect but this is an act of deceiving people. They say that this is generated by their system. on the 12 years of this mistake I’m positively sure that it came up in their system repeatedly and yet they chose to do nothing or not do their job at all which is a form of irresponsibility on their part. they were supposed to inform us of all these things. they could have given her some early warning even on the first years and yet none. they chose to come out in the open after 12 years. Why is that? I’m sorry if I took all this time to express my grievances on what they did. They are supposed to do their part as well even if it was my girlfriend’s mistake. they could have done their part on the early months. Thank you for the time sir. and yes, you are indeed right, a CPA lawyer is needed for this. two more questions please. Do you think we have something worth fighting for? What are the chances of making it out of this situation?

From what I heard, yes you can fight for this but knowing BIR they would also fight…. they may not force the amount they initially computed as penalties, but it will end up always to compromise. By the way, there are some good law abiding employees in BIR but sad to say there are more people on the other side. Seek the help of a CPA lawyer and better settle this right away.